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Reassessment not justified if assessee had proved its stand during original assessment
Case Law Details
- Case Name
- NTPC Ltd. Vs Deputy Commissioner of Income-tax (Delhi High Court)
- Appeal Number
- Only available for paid members
- Date of Judgement/Order
- Only available for paid members
- Courts
- All High Courts, Delhi High Court
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HIGH COURT OF DELHI
NTPC Ltd.
versus
Deputy Commissioner of Income-tax
W.P. (C) NO. 14562 OF 2006
JANUARY 10, 2013
JUDGMENT
Badar Durrez Ahmed, J.
By way of this writ petition, the National Thermal Power Corporation Limited (NTPC Limited), a public sector undertaking, is seeking the quashing of a notice dated 03.02.2006 issued by the respondent No.1 (Deputy Commissioner of Income Tax, New Delhi) issued purportedly under Section 148 of the Income Tax Act, 1961 (hereinafter referred to as ‘the said Act’), whereby the said respondent No.1 has indicated that he has reason to believe th...
